Talmud for Peah 1:2

אֵין פּוֹחֲתִין לַפֵּאָה מִשִּׁשִּׁים, וְאַף עַל פִּי שֶׁאָמְרוּ אֵין לַפֵּאָה שִׁעוּר. הַכֹּל לְפִי גֹדֶל הַשָּׂדֶה, וּלְפִי רֹב הָעֲנִיִּים, וּלְפִי רֹב הָעֲנָוָה:

One should not make the <i>Peah</i> less than one-sixtieth [of the entire crop]. And although they [the Sages] say that there is no definite amount given for <i>Peah</i>, it is all based upon the size of the field and upon the number of poor [who will be collecting it] and upon the abundance of the crop.

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